UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): November 6, 2006
WESTMORELAND COAL COMPANY
(Exact Name of Registrant as Specified in Charter)
| Delaware | 001-11155 | 23-1128670 |
(State or Other Jurisdiction
of Incorporation) | (Commission
File Number) | (I.R.S. Employer
Identification No.) |
14th Floor, 2 North Cascade Avenue, Colorado Springs, CO 80903
(Address of Principal Executive Offices) (Zip Code)
Registrant’s telephone number, including area code:(719) 442-2600
______________________________________________________
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.02 Results of Operations and Financial Condition
The Company reported today that it had completed the previously announced review of its accounting for income taxes and filed its first and second quarter 2006 financial results which had been delayed pending completion of the restatement process. The Company has filed an amended 2005 Annual Report on Form 10-K/A with the Securities and Exchange Commission, including restated consolidated financial statements for the periods 2003 through 2005 and restated selected financial information for the years 2001 to 2005, as well as a Form 8-K/A providing pro forma financial statements for its acquisition of the remaining 50% interest in the ROVA project. Due to the time required to complete these four filings, the Company expects to require the extension of the time available for filing third quarter results until November 14.
Item 9.01. Financial Statements and Exhibits
(c) Exhibits
Exhibit 99.1 - Press release dated November 6, 2006
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| WESTMORELAND COAL COMPANY |
| | |
| Date: November 6, 2006 | By: /s/ David J. Blair |
| David J. Blair |
| Chief Financial Officer |
| (A Duly Authorized Officer) |
EXHIBIT INDEX
| 99.1 | Press release dated November 6, 2006 |
